An empirical dimension to expectations
Article Abstract:
The Institute of Chartered Accountants in England and Wales conducted a survey to measure the audit expectation gap in the UK. Based on historical analysis the audit expectation gap was seen to be unchanging and as wide as ever, with the constant presence of re-education and reassurance in auditing's history. Significant differences in views on auditors and the audit process were characteristic of the questionnaire survey. The most pronounced difference was concerning the auditor's role in the fair valuation of a company as reflected on the balance sheet, signifying the existence of a substantial financial reporting standards gap. The elements composing the questionnaire survey were expectations regarding auditing's nature and role, the testing procedures employed by auditors, and the auditors' background .
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1991
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Questioning the value of the research selectivity process in British university accounting
Article Abstract:
Accounting research should become less competitive as the value of accounting as a discipline could decline if the vision of the existing research selectivity process remains narrowed. A large number of accounting departments within British universities are given a poor rating in terms of research, which detracts from accounting's rightful position as a social science subject. Research selectivity has failed to meet its promised objectives.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1995
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From an envelope to a dream note and a computer: The award-winning experiences of post-war Japanese household accounting practices
Article Abstract:
The development of household accounting practices in post-war Japan is examined.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2000
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